ORDER
The petitioner in this writ petition sought for the following reliefs:
"(a) Declare as unconstitutional the interpretation of respondents to the retrospective operation provided of the Amending Act of 2016 in respect of the provisions vide sections 1, 2(8), 2(9), 2(9)(A), 2(26), 18(2), 19(1)(b), 24(1), 24(3), 24(4), 24(4)(a)(i), 24(5), 26(1), 26(3), 28(2) and 59 and therefore, to be null and void (Annexure-A).
(b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show notice issued under section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 vide F.No.DCIT/BPU/PS/2017-18 dated 27.07.2018
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issued by the Respondent No.1 as enclosed and marked as Annexure-B.
(c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the final show notice issued under section 24(1) of the Prohibition of Benami Property Transactions Act, 1988 vide F.No.DCIT/BPU/PS/2017-18 dated 15.10.2018 issued by the Respondent No.1 as enclosed and marked as Annexure-C.
(d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the provisional attachment order of in respect of the properties attached by the respondent No.1, Under section 24(3) of Prohibition of Benami Property Transaction Act, 1988 vide F.No.DCIT/BPU/PS/2017- 18 dated 27.07.2018 issued by the Respondent No.1 as enclosed and marked as Annexure-D.
(e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the provisional attachment order of in respect of the properties attached by the respondent No.1, Under section 24(4)(a)(i) of Prohibition of Benami Property Transaction Act, 1988 dated 23.10.2018 issued by the Respondent No.1 as enclosed and marked as
Annexure-E.
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(f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the reference under section 24(5) of Prohibition of Benami Property Transaction Act, 1988 dated 02.11.2018 as enclosed and marked as Annexure-F.
(g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice under section 26(1) of Prohibition of Benami Property Transaction Act, 1988 vide Reference No.R-1074/2018 dated 20.11.2018 issued by the Respondent No.2 Annexure-G.
(h) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."
2. Learned counsel for the petitioner would submit that the issue in the lis stands covered by the judgment rendered by the Hon'ble Apex Court in the case of Union of India and Another Vs. Ganpati Dealcom Pvt. Ltd.
reported in 2022 SCC Online SC 1064.
3. Learned counsel for the respondents, does not dispute that the present writ petition is squarely covered by the decision of the Apex Court as stated supra.
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4. Learned counsel for the petitioner would take this Court through the order passed by this Court in W.P. No.27322/2019 and connected matters disposed of on 05.09.2022, following the judgment of the Hon'ble Apex Court in the case of Union of India stated supra, wherein, this Court has held as under:
"Petitioners are knocking at the doors of Writ Court in effect, seeking a declaration that certain provisions of the Prohibition of Benami Property Transaction Act, 1988 as amended by Amendment Act, 2016 are prospective in operation and therefore, the impugned proceedings taken up with an assumption of the said provisions being retrospective in effect are liable to be voided. Some of the petitioners have the grievance against the interdiction of registration of conveyances issued by the official respondents.
2. Learned ASG Mr. Nargund appearing for the answering respondents fairly agrees that the subject provisions of the Amendment Act have been held to be prospective in effect by the Apex Court in UNION OF INDIA Vs. GANAPATHI DEALCOM PVT. LTD Civil Appeal No.5703/2022 disposed off on 23.08.2022, which decision learned advocates appearing for the petitioners heavily banked upon in
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support of their cases. However, he seeks a short accommodation contending "a decision is being taken at the highest level".
3. Having heard the learned counsel appearing for the parties and having perused the petition papers, this Court is of a considered opinion that there is no reason to keep the matter pending any longer in view Apex Court decision supra. The impugned proceedings having been taken up with a wrong assumption of the subject provisions of the Amendment Act being retrospective in operation, have a demonstrable error apparent on their face and therefore, are liable to be voided. Further, the interdiction of execution & registration of the conveyances is also liable to be set at naught. When highest Court of the Country has clarified the legal position, the contention that "a decision is being taken at the highest level and therefore, matter be kept pending for a short while" does not merit acceptance.
Ordered accordingly and all the petitions stand disposed off, costs having been made easy."
5. In the light of the issue being squarely covered by the judgment of the Hon'ble Apex Court and that of the Co-Ordinate Bench of this Court, this Court is of the
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considered view that the writ petition needs to be disposed of on similar directions.
6. Learned counsel for the petitioner, would submit that Review Petition has been filed before the Hon'ble Apex Court by the Union of India and the same is pending consideration and seeks liberty of this Court to seek revival of the order, in the event, the review petition is in favour of the respondents herein.
7. Said submission is placed on record.
8. Accordingly, this Court pass the following:
ORDER
i. The writ petition is hereby allowed.
ii. The show cause notice No.DCIT/BPU/PS/2017- 18 dated 27.07.2018 at Annexure-B and final show cause notice No.DCIT/BPU/PS/2017-18 dated 15.10.2018 at Annexure-C issued under Section 24 (1) of the Prohibition of Benami Property Transactions Act, 1988 by the 1st
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respondent to the petitioner are hereby
quashed.
iii. Consequently, the provisional attachment order under Section 24(3) of the Prohibition of Benami Property Transaction Act, 1988 dated 27.07.2018 at Annexure-D and provisional attachment order under Section 24(4)(a)(i) of the Prohibition of Benami Property Transaction Act, 1988 dated 23.10.2018 at Annexure-E
issued by 1strespondent are hereby quashed.
iv. The reference under Section 24 (5) of the Prohibition of Benami Property Transaction Act, 1988 dated 02.11.2018 at Annexure-F and show cause notice under Section 26(1) of the Prohibition of Benami Property Transaction Act, 1988 vide Reference No.R-1074/2018 dated 20.11.2018 at Annexure-G are also hereby
quashed.
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v. Petitioner would be entitled to all consequential benefits that would flow from the quashment of the attachment orders.
vi. Liberty is reserved to the respondents to seek revival of the order in the event, they succeed in the review petition, which is pending consideration before the Hon'ble Apex Court, if need arises, in accordance with law. Accordingly, the writ petition stands disposed of.
No order as to costs.
Sd/-
JUDGE
MBM